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2021-09-01 2022-08-31 05740682 frs-core:CurrentFinancialInstruments 11 2022-08-31 05740682 frs-core:Non-currentFinancialInstruments 11 2022-08-31 05740682 12 2021-09-01 2022-08-31 05740682 frs-core:CurrentFinancialInstruments 12 2022-08-31 05740682 frs-core:Non-currentFinancialInstruments 12 2022-08-31 05740682 13 2021-09-01 2022-08-31 05740682 frs-core:CurrentFinancialInstruments 13 2022-08-31 05740682 frs-core:Non-currentFinancialInstruments 13 2022-08-31 05740682 14 2021-09-01 2022-08-31 05740682 frs-core:CurrentFinancialInstruments 14 2022-08-31 05740682 frs-core:Non-currentFinancialInstruments 14 2022-08-31 05740682 15 2021-09-01 2022-08-31 05740682 frs-core:CurrentFinancialInstruments 15 2022-08-31 05740682 frs-core:Non-currentFinancialInstruments 15 2022-08-31 05740682 16 2021-09-01 2022-08-31 05740682 frs-core:CurrentFinancialInstruments 16 2022-08-31 05740682 frs-core:Non-currentFinancialInstruments 16 2022-08-31 05740682 17 2021-09-01 2022-08-31 05740682 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2022-08-31 05740682 dpl-frs:DistributionCosts dpl-frs:Item6 2021-09-01 2022-08-31 05740682 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-09-01 2022-08-31 05740682 dpl-frs:Item7 2021-09-01 2022-08-31 05740682 dpl-frs:Item7 2021-08-31 05740682 dpl-frs:Item7 2022-08-31 05740682 dpl-frs:CostSales dpl-frs:Item7 2021-09-01 2022-08-31 05740682 dpl-frs:CostSales dpl-frs:Item7 2021-08-31 05740682 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 05740682 dpl-frs:DistributionCosts dpl-frs:Item7 2021-09-01 2022-08-31 05740682 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-09-01 2022-08-31 05740682 dpl-frs:Item8 2021-09-01 2022-08-31 05740682 dpl-frs:Item8 2021-08-31 05740682 dpl-frs:Item8 2022-08-31 05740682 dpl-frs:CostSales dpl-frs:Item8 2021-09-01 2022-08-31 05740682 dpl-frs:CostSales dpl-frs:Item8 2021-08-31 05740682 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 05740682 dpl-frs:DistributionCosts dpl-frs:Item8 2021-09-01 2022-08-31 05740682 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-09-01 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dpl-frs:CostSales dpl-frs:Item11 2021-09-01 2022-08-31 05740682 dpl-frs:CostSales dpl-frs:Item11 2021-08-31 05740682 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 05740682 dpl-frs:DistributionCosts dpl-frs:Item11 2021-09-01 2022-08-31 05740682 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-09-01 2022-08-31 05740682 dpl-frs:Item12 2021-09-01 2022-08-31 05740682 dpl-frs:Item12 2021-08-31 05740682 dpl-frs:Item12 2022-08-31 05740682 dpl-frs:CostSales dpl-frs:Item12 2021-09-01 2022-08-31 05740682 dpl-frs:CostSales dpl-frs:Item12 2021-08-31 05740682 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 05740682 dpl-frs:DistributionCosts dpl-frs:Item12 2021-09-01 2022-08-31 05740682 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-09-01 2022-08-31 05740682 1 2021-09-01 2022-08-31 05740682 frs-countries:EnglandWales 2021-09-01 2022-08-31
Kitchen Solutions (Langley Mill) Limited
Financial Statements
For The Year Ended 31 August 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05740682
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,355 6,749
5,355 6,749
CURRENT ASSETS
Stocks 5 4,938 3,500
Debtors 6 66,714 118,145
Cash at bank and in hand 50,715 5,925
122,367 127,570
Creditors: Amounts Falling Due Within One Year 7 (132,580 ) (126,511 )
NET CURRENT ASSETS (LIABILITIES) (10,213 ) 1,059
TOTAL ASSETS LESS CURRENT LIABILITIES (4,858 ) 7,808
Creditors: Amounts Falling Due After More Than One Year 8 (9,830 ) (13,333 )
NET LIABILITIES (14,688 ) (5,525 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (14,788 ) (5,625 )
SHAREHOLDERS' FUNDS (14,688) (5,525)
Page 1
Page 2
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
D Eaton
Director
8 March 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Kitchen Solutions (Langley Mill) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05740682 . The registered office is 96 Station Road, Langley Mill, Nottinghamshire, NG16 4BP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% reducing balance
Fixtures & Fittings 15% reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 September 2022 20,403 14,985 35,388
As at 31 August 2023 20,403 14,985 35,388
Depreciation
As at 1 September 2022 17,713 10,926 28,639
Provided during the period 403 991 1,394
As at 31 August 2023 18,116 11,917 30,033
Net Book Value
As at 31 August 2023 2,287 3,068 5,355
As at 1 September 2022 2,690 4,059 6,749
5. Stocks
2023 2022
£ £
Stock 4,938 3,500
4,938 3,500
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 43,034 111,747
Other debtors 23,680 6,398
66,714 118,145
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 82,670 90,566
Bank loans and overdrafts 3,333 3,333
Corporation tax 7,617 13,179
Other taxes and social security - 4,978
VAT 2,353 5,332
Other creditors 2,083 3,500
Accruals and deferred income 33,931 4,179
Director's loan account 593 1,444
132,580 126,511
The bank loan of £3,333 represents the bounce back loan repayable within one year
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8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 9,830 13,333
9,830 13,333
The £9,830 represents the bounce back loan repayable after more than one year but within 5 years.
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 5